El trabajo realizado presenta un modelo de negocio que pertenece a la industria tecnológica, que se dedicará a implementar el diseño de la plataforma Gestor.io, en el departamento de Lima, Perú. Mediante la recopilación de información obtenida del análisis PESTEL, se determinó la situación actual de los factores Macro-entorno del país para estar preparados ante situaciones inusuales. Asimismo, se consideró relevante el estudio de las cinco fuerzas de Porter para abordar los factores de Micro-entorno que tiene relación con la industria que deseamos ingresar, esta fase permite conocer el comportamiento y el poder de negociación de ciertos factores como los emprendedores creativos y la competencia. El servicio se dirige a personas emprendedoras de 18 y 45 años de edad. Además, se hizo un estudio minucioso del mercado con entrevistas a profundidad y encuestas al consumidor final, emprendedores o personas dueñas de negocios, a fin de definir el plan de negocio y conceptos financieros y que le permitan validar el sostenimiento del mismo; asimismo, la obtención del financiamiento que les permitan comenzar o escalar el negocio, ya que las verdaderas necesidades de nuestro público objetivo para dar el enfoque correcto y tomar las decisiones empresariales más adecuadas. Toda actividad relacionada con, tales como: la elaboración de la plataforma virtual e inversión de activos, son analizados en relación con la demanda ya que la plataforma permitirá a los emprendedores tener nuevas ideas de negocio. / This research presents a business model that belongs to the technology industry, which will be dedicated to implement the design of the Gestor.io platform in the department of Lima, Peru. Through the collection of information obtained from the PESTEL analysis, the current situation of the country's macro-environmental factors was determined in order to be prepared for unusual situations. Likewise, the study of Porter's five forces was considered relevant to address the microenvironment factors related to the industry we wish to enter, this phase allows us to know the behavior and bargaining power of certain factors such as creative entrepreneurs and competition. The service is aimed at entrepreneurs between 18 and 45 years of age. In addition, a thorough study of the market was made with in-depth interviews and surveys to the final consumer, entrepreneurs or business owners, in order to define the business plan and financial concepts that allow them to validate the sustainability of the same; also, obtaining financing that allow them to start or scale the business, since the real needs of our target audience to give the right approach and make the most appropriate business decisions. All activity related to, such as: the development of the virtual platform and investment of assets, are analyzed in relation to the demand since the platform will allow entrepreneurs to have new business ideas. / Trabajo de investigación

This theoretical thesis employs critical discourse analysis to scrutinise the construction of video game addiction in Swedish press from 1991 to 2017, and examines its potential contribution to a moral panic. Our research is based on the assumption that media discourse influences societal norms, which in turn, can profoundly affect individuals and groups. Our primary results suggest that a small group of moral entrepreneurs, mainly treatment providers for gambling disorders, were given an ideological near-monopoly over the conceptualization of video game addiction in the Swedish press. They popularised diagnostic criteria and screening tools by paraphrasing those developed for substance addiction, thus implying that this new disorder was just like substance addiction and therefore warranted similarly aggressive interventions and possibly clinical treatment. Additionally, we found that the often alarmist concerns over players' health, education, social life and other presumed harms of video game addiction were not primarily rooted in the games themselves. Our sample shows that the discourse seamlessly expanded to incorporate new sources of addiction, treating video games, the Internet, computers, social media, smart phones, and, most recently, screens as functional synonyms.  Our analysis suggests that the moral panic might be a manifestation of deeper societal factors, including traditional patriarchal family values, prejudice against youth, expectations of neuro-normativity, and conservative views on digital media. Recognizing the influence of these underlying factors may help parents, teachers, social workers and gamers themselves navigate the still-ongoing media trend of using pop psychology and amateur neuroscience to justify patriarchal and capitalist morality tales.

El principal objetivo de nuestro proyecto es de brindar servicios de apoyo y asesoría a los emprendedores que deseen potenciar su marca o iniciar los procesos de formalización de su negocio, en un contexto donde existe más del 75% de informalidad en el Perú. En este sentido, la misión de nuestro proyecto (“Grow Up”) se basa en brindar ayuda y asesoría a aquellas personas dispuestas a aceptar el complicado reto de emprender afín de evitar errores comunes que puede llegar a generar sobre costos de dinero y tiempo en el negocio. Mediante el uso de diversas herramientas de validación (entrevista, encuestas, entre otros) se logró determinar dicha problemática en los emprendedores, independientemente de su edad o experiencia en el rubro, como uno de los principales factores que generan angustia y miedo entre los involucrados. Como parte de las ventajas competitivas de Grow Up, se destacan las alianzas estratégicas con socios claves y la plataforma web. Respecto a las alianzas estratégicas, Grow Up posee el apoyo de socios claves especialistas en cada uno de los servicios que se ofrecen: trabajos de marca, branding, procesos de formalización, entre otros. Respecto a la plataforma web, al ser este el principal medio de trabajo entre Grow Up, los socios claves y el cliente, requiere de la constante optimización y mejora en base a las actualizaciones y correcciones brindadas por el feedback de los clientes y colaboradores. / The main objective of our project is to provide support services and advice to entrepreneurs who wish to strengthen their brand or start the process of formalising their business, in a context where there is more than 75% of informality in Peru. In this sense, the mission of our project ("Grow Up") is based on providing help and advice to those people willing to accept the complicated challenge of entrepreneurship in order to avoid common mistakes that can generate over costs of money and time in the business. Through the use of various validation tools (interviews, surveys, among others), it was possible to determine this problem in entrepreneurs, regardless of their age or experience in the field, as one of the main factors that generate anxiety and fear among those involved. As part of Grow Up's competitive advantages, strategic alliances with key partners and the web platform stand out. With regard to strategic alliances, Grow Up has the support of key partners who are specialists in each of the services offered: branding, formalisation processes, among others. Regarding the web platform, as this is the main means of work between Grow Up, the key partners and the client, it requires constant optimisation and improvement based on the updates and corrections provided by the feedback from clients and collaborators. / Trabajo de investigación

This paper analyzes Swedish steel company’s SSAB commitment to the green transition focusing on how and why aspects. The how part of this problem relates to topical conjunctures, which emerge independently of a company. The why part of this problem relates to institutional commitments carried on within a company and how a company potentially can differ vis-à-vis other companies. Formally the research question for this dissertation is: "To what extent did policy windows, policy entrepreneurs, proactive development pair and networks, and resources contribute to SSAB’s commitment to green transition for steel production in the 2020s?". Due to the explorative nature of my research question, the case study method is used where secondary data is gathered from Swedish newspapers (Dagens Nyheter, Dagens Industri and Svenska Dagbladet), SSAB press releases, annual reports, and other relevant publications. The study uses a deductive approach, where the theory provides a framework through which gathered findings are analyzed. The main theories and concepts used in this study are Kingdon’s “Policy Windows” or Agenda-Setting Theory and Policy Entrepreneurs, Fridlund’s concept of Development Pair and Networks, and Penrose’s Resource Theory.

Final qualifying work (master's thesis) is devoted to the study of theoretical and practical aspects of tax control over the taxation of income of individual entrepreneurs. The subject of the study are the economic relations that develop in the tax authorities in the process of organizing control over the taxation of income of individual entrepreneurs. The main purpose of the master's thesis is to study the theoretical aspects of tax control, analysis of the control work of the IFNS of Russia in the Upper Iset district of Yekaterinburg for the taxation of income of individual entrepreneurs and on this basis to identify problems and consider measures aimed at improving the efficiency of tax control of the inspection. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию теоретических и практических аспектов налогового контроля за налогообложением доходов индивидуальных предпринимателей. Предметом исследования выступают экономические отношения, складывающиеся у налоговых органов в процессе организации контроля за налогообложением доходов индивидуальных предпринимателей. Основной целью магистерской диссертации является изучение теоретических аспектов налогового контроля, анализ контрольной работы ИФНС России по Верх-Исетскому району г. Екатеринбурга за налогообложением доходов индивидуальных предпринимателей и на этой основе выявление проблем и рассмотрение мероприятий, направленных на повышение эффективности налогового контроля рассматриваемой инспекции.

This thesis investigates how Jönköping Science Park frames and supports sustainable entrepreneurship in the region. More specifically, it discusses how this Science Park implements sustainability in collaboration with entrepreneurs and start-ups. In addition, the study evaluates how the Jönköping Science Park offering meets entrepreneurs' needs and expectations. In light of the gaps identified, recommendations are made for improving Science Park's sustainability support services in the future. The study applies Klaus Fichter and Karsten Hurrelmann’s conceptual framework for analyzing and designing sustainability orientation in incubators and science parks. This paper also uses the Client-Oriented Model of Evaluation by Evert Vedung to analyze how current Science Park sustainability support meets entrepreneurs' needs. A qualitative research approach was used in this study, with content analysis of open sources and internal documents, three interviews with Science Park officials, and corresponding email correspondence. The data was also gained through ten interviews with entrepreneurs and start-ups. The results show that Science Park implements sustainability in their collaboration with entrepreneurs and start-ups on the strategic level (vision, mission, strategy, and communication) and operational level (programs, activities, methods, and tools). The study's findings revealed that Science Park exhibits a clear strategic commitment to sustainability and acknowledges the responsibility to provide fully sustainable business development support to entrepreneurs and startups. On the operational level, sustainability implementation is fragmented and can be characterized by the “learning-by-doing” approach. Overall, Science Park places more emphasis on promoting sustainability and fostering a sustainability mindset than on providing extensive sustainability education. It is attributed to the fact that Science Park does not specialize in sustainability consultancy or services. Moreover, their focus primarily on early-stage entrepreneurship presents challenges when implementing sustainability support for entrepreneurs and start-ups.  Based on the identified gaps and provided recommendations, Science Park can strengthen its sustainability support offering in a practical perspective and contribute to tackling entrepreneurs' misunderstandings of the sustainability concept which is crucial for creating sustainability-oriented enterprises.

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New ventures started by entrepreneurs need access to the right amount of financial resourcesin order to grow and expand businesses. Venture capital financing and partnerships withventure capital firms is a common route for entrepreneurial companies to acquire the neededfinancing for growing the venture, which in turn benefits a country’s economy as a whole.The partnership between the venture capital firm and the entrepreneur may involve conflicts,due to different goals and objectives towards the business, difference in management stylesand personal background as well as task and contextual conflicts, to mention some examples.We discovered a knowledge gap regarding conflicts between venture capital firms andentrepreneurs in Sweden and hence our aim with this study is to provide an answer on howventure capital firms and entrepreneurs are dealing with these potential conflicts in Sweden.To find out the answer, we reviewed selected and relevant literature on the subject andadapted a theoretical framework, based on existing literature. In terms of methodologicalapproach, we chose to be constructionists by following the abductive approach, in order toeffectively answer our research question and be able to add and complement our theoreticalframework, based on our empirical findings.Our empirical findings consists of four valuable interviews with venture capital firmmanagers and another four interviews with entrepreneurial CEOs and/or company founders,to get the view of both parties involved in venture capital partnerships. Based on ourempirical findings, our main conclusion is that the venture capital partnership often suffersfrom lacking communication from either or both parties, which could start or worsen theconflicts. Many of these problems are also derived by the vastly different backgrounds ofventure capital firm managers compared to entrepreneurs.Additionally, our study notes a tendency for less patience for conflicts among venture capitalfirms compared to entrepreneurs, as venture capital firms are willing to replace the currentCEO or make an early exit the venture or even liquidate its shares, if they deem problems assevere. On the other hand, entrepreneurs want to keep the dialogue going and seem to havemore patience. To mitigate the conflicts in the venture capital partnership, based on ourfindings, we propose that venture capital firms should hire managers or consultants with amore technical background when evaluating and working with certain entrepreneurs.Furthermore, venture capital firms may need to be more dynamic in terms of their controlmeasurements as opposed to being overly static on a long-term business plan which may getoutdated or lose relevancy.Entrepreneurs, nonetheless, need training and support in many cases, to understand how tocommunicate in business contexts and write business plans in order to facilitate thecollaboration with their venture capitalists.

Bakgrund: År 2022 tog AI-tekniken ett betydande steg framåt i utvecklingen i form av generativ AI. Allmänheten tog a del av utvecklingen samma år som Chat GPT släpptes, vilket är en språkmodell som kan generera innehåll och svara på frågor inom olika ämnen. Bara två månader efter lanseringen hade Chat GPT uppnått historiskt tillväxt. En faktor som gör Chat GPT kraftfull och kompetent i att generera mänskliga och högkvalitativa svar på frågor är den omfattande data som används för att träna modellen. Den snabba tillväxten av AI:s förmågor förändrar entreprenörskapets praktik. Den ökade användningen av generativ AI har potential att revolutionera både hur och vilka möjligheter som identifieras. Framtidens entreprenörer står inför en betydande utmaning som handlar om att effektivt utnyttja AI:s potential, i form av nya möjligheter och produktivitetsförbättringar, samtidigt som de undviker risken att bli ersatta av AI.  Syfte: Syftet med studien är att undersöka hur entreprenörers förmåga att identifiera möjligheter påverkas av AI. Detta för att bidra med bättre förståelse för till vilken nivå AI kan ersätta eller hjälpa entreprenörerna i sin roll. Genom att adressera denna fråga avser studien att bidra till en ökad förståelse för hur generativ AI kan forma det framtida landskapet för entreprenörer.  Metod: En kvalitativ metod har använts i form av en fallstudie bestående av två delar. I första delen av fallstudien deltog nio entreprenörer och i andra delen av fallstudien deltog tre investerare. I studien undersöks entreprenören tillsammans med AI, AI på egen hand och entreprenören på egen hand i att generera affärsidéer. Affärsidéerna bedöms av investerarna utifrån en skala 1–5 baserad på särskilda faktorer. Studien har ett interpretativ forskningsperspektiv och följer en abduktiv ansats.   Slutsats: Den slutsats som kan dras är att AI identifierar bäst möjligheter. Resultatet visar att AI genererar idéer med hög marknadspotential men behöver entreprenörens expertis för hög differentiering. Entreprenörer betraktar AI som ett värdefullt verktyg men upplever utmaningar i användningen vilket gör samarbetet ineffektivt, särskilt vid bristande teknisk förståelse. AI har förmågan ta över rollen som idégenererare och omdefiniera entreprenörens roll till utvärderare och implementatör av idéer, vilket ökar effektiviteten i processen att identifiera möjligheter. / Background: In 2022, AI technology took a significant step forward in its development. The development became public knowledge the same year Chat GPT was released, which is a tool with the ability to generate content and answer questions on various topics. Just two months after its launch, Chat GPT achieved historic growth. A factor that makes Chat GPT powerful and competent in generating human and high-quality responses is the large amount of data used to train the model. The rapid growth of AI's capabilities is changing the practice of entrepreneurship. The increased use of generative AI has the potential to revolutionize both how and which opportunities are identified. Entrepreneurs of the future face a significant challenge that involves effectively exploiting the potential of AI, in terms of new opportunities and productivity improvements, while avoiding the risk of being replaced by AI.  Purpose: The purpose of the study is to investigate how entrepreneurs' opportunity recognition is affected by AI. This, to contribute with a better understanding of the level to which AI can replace or help entrepreneurs in their role. By addressing this question, the study intends to contribute to an increased understanding of how generative AI can shape the future landscape for entrepreneurs.  Method: A qualitative method has been used in the form of a case study consisting of two parts. Nine entrepreneurs participated in the first part of the case study and three investors participated in the second part of the case study. The study examines the entrepreneur together with the AI, as well as AI and the entrepreneur on their own in their ability to generate business ideas. The business ideas were evaluated by the investors on a scale of 1-5 based on specific factors. The study has an interpretive research perspective and follows an abductive approach.  Conclusion: The conclusion that can be drawn is that AI identifies the best opportunities. The result shows that AI generates ideas with high market potential but needs entrepreneur's expertise to achieve high differentiation. Entrepreneurs view AI as a valuable tool but experience challenges in its use that makes their collaboration ineffective, especially in the absence of technical understanding. AI has the ability to take over the role as idea generator and redefine the role of entrepreneurs as an evaluator and implementer of ideas, this will increase the efficiency of the opportunity recognition process.